ACCT 234 - Managerial Accounting

5 CR

Explores the use of managerial accounting techniques and analytical tools in business decision-making. Students focus on short- and long-range financial planning, management planning, and control.

The course will also qualify students for admission to the Bellevue College Applied Accounting, BAS.

Prerequisite(s): ACCT 102 or ACCT 202 with a C or better, or entry code.

Course Outcomes

Explain the types and flow of manufacturing and non-manufacturing costs.
Determine and apply overhead costs in job-order, activity-based, and process costing systems.
Distinguish the overhead application in variable and absorption costing systems.
Calculate targeted profit levels and perform a cost-volume-profit analysis.
Prepare and use master and flexible budgets, and analyze variances to evaluate performance.
Calculate return on investment and construct a balanced scorecard.
Evaluate investments and projects by calculating and using the net present value, internal rate of return, and payback methods.
Discuss the use and application of ethics in managerial accounting.
Apply introductory Excel skills to organize, analyze, and present accounting data for decision-making.
Utilize data analytics techniques to identify trends, solve accounting problems, and support evidence-based conclusions.
Explain the foundational concepts of Artificial Intelligence and evaluate its impact on accounting processes and ethical considerations.

GenEd Outcomes: Creative and Critical Thinking

Critical Thinking/Problem Solving
Quantitative/Symbolic Reasoning

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